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Journal : Trunojoyo Law Review

The Prospect and Legal Issues of Income Tax in the Nigerian Metaverse Aidonojie, Paul Atagamen; Eregbuonye, Obieshi; Majekodunmi, Afolabi Toyin; Inagbor, Michael E.
TRUNOJOYO LAW REVIEW Vol 6, No 1 (2024): February
Publisher : Faculty of Law Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/tlr.v6i1.23874

Abstract

The Metaverse, a virtual space encompassing augmented reality, virtual reality, and the internet, has witnessed rapid growth, giving rise to complex economic activities. However, it suffices to state that despite the relevance of the metaverse concept in the global terrain, Nigeria, like many nations, could face the challenge of adapting its tax laws to the unique characteristics of the Metaverse. Given this, this study adopts a hybrid method of study to explore the taxation challenges within the Nigerian Metaverse, evaluating the efficacy of current tax laws and regulations in this evolving digital landscape. In this regard, 352 questionnaires were distributed to legal practitioners residing in Nigeria to ascertain their views concerning the sufficiency and deficiency of the existing tax laws regulating the tax issues in the metaverse. The study's findings reveal significant challenges in existing tax laws, including jurisdictional complexities, defining taxable income in virtual environments, identifying entities subject to taxation, enforcing regulations without physical assets, overcoming technology gaps, and ensuring legislative adaptability to digital advancements. These challenges hinder the growth of the Metaverse industry and pose risks in revenue generation within the metaverse operation in Nigeria. It was therefore concluded that there is an urgent need to adapt tax policies to the unique characteristics of the Metaverse in Nigeria. A balance between innovation and regulatory oversight is crucial for sustainable growth in the virtual economy. In this regard, the study recommended clear definitions and classifications of virtual assets, considering international best practices and collaborating with international bodies to establish a comprehensive and adaptive legal framework for taxing Metaverse activities in Nigeria.
Legal and Socio-Economic Challenges of E-Commerce in Uganda: Balancing Growth and Regulation Aidonojie, Paul Atagamen; Okuonghae, Nosakhare; Najjuma, Aisha; Ikpotokin, Omobolanle Omolola; Obieshi, Eregbuonye
TRUNOJOYO LAW REVIEW Vol 7, No 1 (2025): February
Publisher : Faculty of Law Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/tlr.v7i1.27704

Abstract

Digital technology has reshaped various sectors of the world so that tasks are executed seamlessly within the shortest period through digital technology. It suffices to state that Uganda has also incorporated the same in enhancing virtually all sectors. For example, in recent times, buying, selling goods, and negotiating contracts are done majorly through digital technology. However, despite the prospect of e-commerce, some challenges may limit its viability in Uganda. In this regard, the study examines the legal and socio-economic issues concerning the adoption of digital commerce in Uganda. A hybrid method was used, and 304 questionnaires were distributed (through Google form) to respondents residing in Uganda. The data obtained were analysed using a descriptive and analytical approach. The study found that adopting e-commerce has greatly enhanced the commercial sector. However, despite the advantages of e-commerce, there are challenges, which include Data security and privacy, regulatory compliance, consumer protection from internet fraudsters and unfair trade practices, illiteracy of consumers, and poor and high cost of internet access. The study, therefore, concludes and recommends that e-commerce is a good innovation that could enhance and lead to further economic development in Uganda. In this regard, for smooth e-commerce operations in Uganda, there is a need for effective mechanisms in ensuring legal compliance and prosecution of anyone involved in data privacy breaches and internet fraudster. Furthermore, active and cost reduction of internet access could aid in enhancing the operation of e-commerce in Uganda. This research builds upon existing knowledge by discovering the legal and social-economic factors prohibiting the adoption of e-commerce in Uganda followed by specific recommendations and ensuring internet accessibility improvement in improving the country's digital economy.  
Legal and Ethical Regulation on Childcare Digital Health System in Nigeria and Uganda: Issues and Challenges Aidonojie, Paul Atagamen; Nurhasanah, Siti; Kasmawati, Kasmawati; Aidonojie, Esther Chetachukwu; Ekpemisi, Collins; Atim, Amos Godfrey
TRUNOJOYO LAW REVIEW Vol 8, No 1 (2026): February
Publisher : Faculty of Law Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/tlr.v8i1.32980

Abstract

The implementation of digital technologies in the healthcare system for children has a lesser but still noticeable effect on the health systems of Nigeria and Uganda. Digital tools such as electronic pediatric health records, tele-pediatric, m-health apps, and data-driven diagnostic platforms have been implemented. However, children's vulnerability in the digital healthcare domain has been significantly increased by the new technologies. The research scrutinizes the current insufficient and disorganised legal and ethical systems that control child digital healthcare in Nigeria and Uganda. The research employs a doctrine-based method, utilising the PRISMA Guide to systematically identify, screen, and analyse relevant laws, policies, and academic literature on children's rights. The results indicate that both countries have generic health and data protection laws that can be applied to digital health in general, but regulations and ethical standards (such as consent, data privacy, cybersecurity, parental authority, and professional liability) specific to children remain underdeveloped and poorly enforced, specifically in Nigeria. The study makes the case for child-friendly digital health legislation, clear consent standards, rigorous institutional oversight, and regional collaboration to ensure children's rights and welfare in digital healthcare systems.
Co-Authors Abacha, Saminu Wakili Abdullah, Saiful Adebayo, Adesoji Kolawole Adebowale, Hassan Ismaila Adejumo, Oluwadamilola Adebola Adeyemi-Balogun, Omolola Janet Afolabi, Majekodunmi Toyin Agung Ali Fahmi Agung Iriantoro Aidonojie, Esther Chetachukwu Akinsulore, Adedoyin Olusegun Alammari, Khalid Saleh Y ansori ansori Antai , Godswill Owoche Antai, Godswill Owoche Aslan, Jamal Asyiqoh, Lin Atim, Amos Godfrey Banki , Lauretta Leslie Budiyanto Budiyanto Damina, Joshua John Edetalehn, Oaihimire Idemudia Ekpemisi, Collins Ekpenisi, Collins Eregbuonye , Obieshi Eregbuonye Obieshi Eregbuonye, Obieshi Erma Rusdiana Fernandho G. Gunawan Galchynsky, Leonid Juryi Garunja, Evis Hassan, Ismaila Ibeh, Success Ikpotokin, Omobolanle Omolola Ikubanni, Oluwaseye Oluwayomi Imiefoh, Andrew Ikhayere Inagbor, Michael Inagbor, Michael E. Inagbor, Micheal Ismaila, Hassan Ismaila, Hassan Adebowale Ismiala, Hassan Adebowale Izevbuwa, Osaretin George Jackson-Ortiz, Raphael D. John, Damina Joshua Jufri, Muwaffig Kelechi Jude Onwubiko Kelechi, Uzoho Kolawale, Adesoji Adebayo Kolawole, Adebayo Adesoji M. Iqbal Majekodunmi, Afolabi Toyin Majekodunmi, Toyin Afolabi Maskun Masum, Ahmad Mugabe, George Mulingi Muhammad Saleh Tajuddin Mukhlis , Muhammad Mutawalli Mukhlis Mukhlis Mukhlis, Muhammad Mutawalli Mukhlish Mukhlish, Mukhlish Mulegi, Tom Mustafa , Mundu Mustafa , Mundu M. Mutawalli, Muhammad Muwaffiq Jufri, Muwaffiq Muwaffiq, Jufri Najjuma, Aisha Novilawati, Rizka Nwazi, Joseph Oaihimire, Idemudia Edetalehn Obieshi , Eregbuonye Obieshi Eregbuonye Obieshi, Eregbuonye Ogbemudia, Isaac Ottah Ogbemudia, Ottah Okonji, Ifesinachi Charles Okpoko, Mercy Okpoko, Mercy Osemudiame Okuonghae, Nosakhare Omobolanle Omolola Ikpotokin Onwubiko, Kelechi Onwubiko, Kelechi Jude Owoche, Antai Godswill Owuche, Antai Godswill Oyebade, Alade Adeniyi Paidi, Zulhilmi PAMUJI Safi', Safi' Saiful Abdullah Sari, Ajeng Permata Siswahyudianto Siti Nurhasanah Ugiomo, Eruteya Umo, Maria Edet Uzohoor, Kelechi Wakili Abacha, Saminu Yeyeng, Andi Tentri